Textual Amendments
F1Pt. 8 Ch. 3A inserted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 63; S.I. 2018/34, art. 3
F2Word in Pt. 8 Ch. 3A heading inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 44
(1)This Chapter applies to the payment and recovery of amounts relating to tax credits—
(a)as if references to an amount of devolved tax (including amounts of landfill disposals tax) were references to an amount payable in respect of a tax credit,
(b)as if references to interest on an amount of devolved tax were references to interest on an amount payable in respect of a tax credit, and
(c)as if references to devolved tax being charged or chargeable on a person were references to an amount being payable by a person in respect of a tax credit.]
Textual Amendments